Which of the following is not a reason to move from fixed to floating rate debt? Select one: A. Your company's cash flows are very sensitive to business cycles. B. Your company forecasts that its cash flows are likely to deteriorate and interest rates are low. C. Your company expects future interest rates to decline. Fin D. Your company acquired another company and the combined cash flows are less cyclical. E. Your company wishes to take advantage of the fact that short term rates are lower than long-term rates and uses the swap to artificially increase the next quarter net income